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Well, the Dodgers are definitely approaching this from the assumption (as seems the be the case, despite Boras' claims otherwise) that they're the only ones bidding.
On the surface, both sides are talking about the same deal - 2 years, $45 million , with the Manny able to opt out of the 2nd year.
The disagreement is that Boras/Manny wants the $45 million to be paid in full in those 2 years. The Dodgers offer has a chunk of it being deferred, interest free, across 5 years.
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-TJ
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